Tax deduction at source procedures mandate TAN allocation, registers, reconciliation, and cross verification of TDS certificates. The instruction prescribes a centralised administrative framework for tax deduction at source by designating ITO(TDS) functions and requiring maintenance of specified registers (TAN allotment, TDS Control Registers, Demand and Collection, Daily Collection, Penalties, Prosecution, Alphabetical Employer and Special Watch) to monitor returns, reconcile monthly certificates and challans, record interest and penalties, and enable sample cross-verification of TDS certificates with ITO(TDS) records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction at source procedures mandate TAN allocation, registers, reconciliation, and cross verification of TDS certificates.
The instruction prescribes a centralised administrative framework for tax deduction at source by designating ITO(TDS) functions and requiring maintenance of specified registers (TAN allotment, TDS Control Registers, Demand and Collection, Daily Collection, Penalties, Prosecution, Alphabetical Employer and Special Watch) to monitor returns, reconcile monthly certificates and challans, record interest and penalties, and enable sample cross-verification of TDS certificates with ITO(TDS) records.
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